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Quotation from Pollock v. Farmers' Loan & Trust Co. by Supreme Court of the United States
“It is appropriate now to say that, however objectionable the law would have been, after the provision for taxing incomes arising from rents was stricken out, I did not then, nor do I now, think it within the province of the court to annul the provisions relating to incomes derived from other specified sources, and take from the government the entire revenue contemplated to be raised by the taxation of incomes, simply because the clause relating to rents was held to be unconstitutional.”
Pollock v. Farmers' Loan & Trust Co., Dissent of Justice Harlan (excerpt) (U.S. Reports text (Legal Information Institute))
Justice Harlan objects to the Court's decision to void the entire income tax rather than only the part found invalid.
Citation: "It is appropriate now to say that, however objectionable the law would have been, after the provision for taxing incomes arising from rents was stricken out, I did not then, nor do I now, think it within the province of the court to annul the provisions relating to incomes derived from other specified sources, and take from the government the entire revenue contemplated to be raised by the taxation of incomes, simply because the clause relating to rents was held to be unconstitutional." — Supreme Court of the United States, Pollock v. Farmers' Loan & Trust Co., Dissent of Justice Harlan (excerpt) (U.S. Reports text (Legal Information Institute)). (id pollock-v-farmers-loan-and-trust-q4)
Portrait: Melville Weston Fuller Chief Justice 1908, Theodore C. Marceau, Public domain.
